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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Transfer pricing adjustment - the onus is on the TPO to show ...


Transfer Pricing Officer Must Prove Taxpayer's Benchmarking Method Is Inappropriate in Adjustments.

July 1, 2016

Case Laws     Income Tax     AT

Transfer pricing adjustment - the onus is on the TPO to show that the method adopted by the assessee for benchmarking the transactions with AEs is not the most appropriate method. - AT

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